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    The dilemma of internal audit function adaptation: The impact of ERP and corporate governance pressures

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    Publication date
    2015
    Author
    Elbardan, H.
    Ali, M.
    Ghoneim, Ahmad
    Keyword
    Institutional theory; Corporate governance; ERP; Internal audit; Conceptual framework
    Peer-Reviewed
    Yes
    
    Metadata
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    Abstract
    The purpose of this paper is to provide a conceptual framework that helps to investigate how the internal audit function (IAF) responds to both the introduction of the control logic of Enterprise Resource Planning (ERP) systems, and corporate governance’s (CG) institutional pressures. Furthermore, the paper aims to articulate the concurrence between the external pressures of CG and internal control logic of ERP systems. The paper presents a review of the normative literature pertaining to the increase in significance of CG in the light of the worldwide economic crisis. The paper highlights a literature gap related to the lack of studies focusing on the impact of ERP systems implementation on the IAF practices. The authors articulate institutional theory to formulate a conceptual framework that explains the reciprocal interplay between the macro external governance pressures, micro internal institutional logics inscribed in the ERP systems and their effect on IAF practices and structure within organisations. The paper is conceptual in nature and therefore the proposed framework will be subsequently validated using a qualitative research approach in future research. The conceptual framework would offer the internal auditors some strategies for enabling adaptation to the different internal and external pressures. Also the paper provides a platform for research community to investigate the influence of CG and ERP systems implementation on IAF adaptation. The paper provides a clearer articulation of the various constructs that affect the IAF, which has gained great attention for assuring good CG.
    URI
    http://hdl.handle.net/10454/14010
    Version
    No full-text in the repository
    Citation
    Elbardan H, Ali M and Ghoneim A (2015) The dilemma of internal audit function adaptation: The impact of ERP and corporate governance pressures. Journal of Enterprise Information Management. 28(1): 93-106.
    Link to publisher’s version
    https://doi.org/10.1108/JEIM-10-2013-0074
    Type
    Article
    Collections
    Management and Law Publications

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